This final project report discussed the Procedure of Returning Tax Overpayment at Tax Service Office Purwokerto. It aimed to find out the process of returning the tax overpayment in the mentioned office. Data were collected through interviews, observations, and study of literatures related to overpayment return. The results revealed that the procedure for returning tax overpayment at Tax Service Office Purwokerto were in accordance with the standard procedure issued by the Ministry of Finance of the Republic of Indonesia and the Directorate General of Taxes. The obstacles were in the form of difficulty in confirming the proof of withholding tax certificates or tax invoices when carrying out the procedure. It is better for the officers to ask the taxpayers to complete all documents before receiving a letter of return request.